A IMPORTÂNCIA DA AUDITORIA INTERNA PARA AS ORGANIZAÇÕES

Abstract

Internal auditing, in accordance with the Brazilian Accounting Standard, can be defined as a set of procedures that comprise methodologically structured examinations, analyses, evaluations, surveys and evidence, with the objective of examining integrity, adequacy, effectiveness, efficiency and cost-effectiveness of processes, information systems and internal controls, integrated into the environment and managing risks, with a view to assisting the entity's management in fulfilling its objectives. Therefore, in order to demonstrate how internal audit is a great and important tool for organizations, offering knowledge about the effectiveness and efficiency of risk management, internal control and governance processes, the question arises: what is the importance of internal audit in the management process of organizations? To reach the objective of this research, we used the bibliographic research on knowledge, provided by librarianship, others. Thus, it was realized that, in an increasingly competitive and globalized market, organizations use internal auditing as a management tool, capable of anticipating possible errors, managing risks, leveraging the scenario, reducing costs and optimizing recipes, which demonstrates the scientific and social relevance of this article, capable of enriching the academic's professional training.